THE ASSOCIATION OF CAREER STAGE AND GENDER WITH TAX ACCOUNTANTS WORK ATTITUDES AND BEHAVIORS

Suzanne Luttman Associate Professor Santa Clara University Leavey School of Business Santa Clara, CA 95053 sluttman@scu.edu (408) 554-4897 FAX (408) 554-5193 Linda Mittermaier Associate Professor Capital University College of Arts and Sciences Columbus, OH 43209-2394 lmitterm@capital.edu (614) 236-6130 Fax (614) 268-6837 James Rebele Associate Professor Lehigh University Rauch Business Center Bethlehem, PA 18015-3117 Jer8@lehigh.edu (610) 758-3682 FAX (610) 758-6429

THE ASSOCIATION OF CAREER STAGE AND GENDER WITH TAX ACCOUNTANTS WORK ATTITUDES AND BEHAVIORS ABSTRACT The ability of firms to retain valued knowledge and skills possessed by accounting professionals depends, in part, on creating a work environment that positively affects accountants job-related attitudes and behaviors. A first step in achieving this objective is to identify those variables that are related to accountants work attitudes and behaviors. Previous research has examined antecedent causes of, for example, accountants job satisfaction, performance, organizational commitment, and role stress. Two limitations of the extant research are that subjects have almost always been auditors and no consideration has been given to the fact that accountants may react differently to their work environment depending on where they are in their careers. This study addresses these two limitations of prior research by examining whether tax accountants work attitudes and behaviors differ across four common career stages: exploration, establishment, maintenance, and disengagement. The association of gender with tax accountants work attitudes also was tested. Results indicate that career stage is significantly related to tax accountants performance and job-related tension, but unrelated to job satisfaction, organizational commitment, work alienation, and role stress. A significant gender effect was found. These results for tax accountants differ somewhat from results for auditors (Rebele et al. 1996), indicating that a one-size-fits-all approach to managing work environments within accounting firms may not be effective in developing and retaining professional staff.

THE ASSOCIATION OF CAREER STAGE AND GENDER WITH TAX ACCOUNTANTS WORK ATTITUDES AND BEHAVIORS Prior research has examined the relationship between aspects of the accounting work environment and practicing accountants job-related attitudes and behaviors. Examples of this type of research include studies that have examined how accountants role stress is related to their job satisfaction and performance and studies examining relationships between accountants personal characteristics (e.g., personality type) and job satisfaction, performance, and turnover behavior (see, for example, Fogarty et al. 2000, Fisher 2001, Rasch and Harrell 1990, Rebele and Michaels 1990, and Senatra 1980). Except for a few studies that tested whether age or job tenure affects accountants work attitudes and behaviors, researchers have not subdivided samples according to where in their careers different respondents might be. Grouping all respondents together implicitly assumes that where a person is in his or her career does not affect how the person interacts with his or her work environment. Research in non-accounting contexts has, however, shown that we can better understand how individuals relate to their jobs and are affected by their jobs when we consider how people might change over time (Morrow and McElroy 1987; Van Maanen and Schein 1979). The idea that we change in significant ways across the course of our careers is intuitively obvious. What is not so obvious are the types and patterns of changes that we might experience between when we start and stop working, or the effect that such changes might have on how we relate to our work environment. Career development

theory provides several conceptual models that identify patterns of changing job concerns and potential consequences of such changes for job-related attitudes and behaviors (Smart and Peterson 1994). Super (1957) provided one such model of career development and adjustment. Rather than assuming that all individuals in the same age range are in the same career stage, Supers model assumes that many factors (e.g., physical, social, and psychological) determine a persons career stage. Having a similar set of priorities, goals, and attitudes is a better indicator than is a similar age that individuals are in a particular career stage. The four career stages identified in Supers (1957) model are exploration, establishment, maintenance, and disengagement. These labels are descriptive of concerns facing individuals currently in that particular career stage. For example, explorationstage individuals are focused on finding the right occupation and with answering the what do I want to do with the rest of my life? question. Establishment-stage individuals have chosen their occupation and shifted their attention and efforts to securing their place in an organization or profession. Maintenance stage individuals are concerned with maintaining their position in the organization, and may be intimidated by the skills of younger employees. In contrast, individuals in the disengagement career stage are more focused on making the transition from work to retirement. Cron and Slocum (1986) have shown that long before they reach retirement age, some individuals psychologically disengage from work. Sonnenfeld and Kotter (1982), Whiston (1990), and Smart and Peterson (1994) have provided significant support for Supers career stages model. Using Supers model, Rebele et al. (1996) found career stage to be associated with auditors job-related

attitudes and behaviors in important ways. For example, auditors in the exploration career stage had the lowest levels of job satisfaction and organizational commitment and the highest levels of work alienation and role stress. These results indicate that auditors just beginning their careers have a difficult time adjusting to the work environment, a finding that suggests the need for job retention efforts designed specifically for entrylevel auditors. Two important limitations of existing research are that auditors were almost always used as subjects and, except for Rebele et al. (1996), the moderating effect of career stage on the relationship between work environment and job-related attitudes and behaviors has not been examined. This study extends Rebele et al. (1996) by examining whether and how tax accountants career stage is related to their work attitudes. As noted by Benke and Rhode (1980), work environments within public accounting firms differ across specializations and results from one group of professionals may not be generalizable to another group of professionals. Separately studying tax accountants and measuring and testing the effect of career stage will both improve our understanding of how accountants relate to and react to their work environments. Beyond Rebele et al. (1996), this study also evaluates the association of gender with tax accountants work attitudes. Creating a positive work environment, including appropriate reward structures and retention opportunities, requires recognition of behaviors and attitudes that differ across genders.

HYPOTHESES DEVELOPMENT The basic purpose of this study is to examine whether tax accountants workrelated attitudes differ across the four career stages identified by Super (1957). Work attitudes examined in the study are job satisfaction, job performance, job-related tension, organizational commitment, work alienation, role conflict, and role ambiguity. This section reviews relevant empirical research as background for hypotheses about the association of career stage and tax accountants work attitudes (Hypotheses H1a through H1g) and the impact of gender on tax accountants work attitudes (Hypothesis 2). For completeness, we include non-accounting studies and accounting studies that measured career stage using demographic characteristics such as age or job tenure.

Job Satisfaction Research on the association between career stage and job satisfaction has produced mixed results. Studies by Slocum and Cron (1985), Cron and Slocum (1986), and Ornstein, Cron, and Slocum (1989) found that the level of job satisfaction of salespeople increased as they progressed through the career stages. Results from other studies indicate that job satisfaction either does not increase across career stages (Van Maanen and Katz 1976) or decreases across career stages (Churchill et al. 1976; Mount 1984). Research in accounting contexts also has produced conflicting results. For example, Adler and Aranya (1984) found that CPAs intrinsic and extrinsic satisfaction increased over the first three career stages, but then diminished in the final career stage, while Rebele et al. (1996) found exploration-stage auditors had the lowest levels of job

satisfaction, with satisfaction generally increasing over the next three career stages. Alternatively, Norris and Niebuhr (1983) found job satisfaction to be unrelated to career stage for accountants employed by Big 8 firms. The inconclusiveness of prior research findings leads to the following non-directional hypothesis: H1a: There is no significant difference in mean levels of tax accountants job satisfaction across the exploration, establishment, maintenance, and disengagement career stages. Job Performance Although workers job performance often declines over career stages, research involving professional employees does not support this decline in performance (Hall and Mansfield 1975; Cron and Slocum 1986). This may be because experience and client relationships enable professionals in the later career stages to maintain relatively high performance levels. Rebele et al. (1996) found this positive relationship between career stage and performance, with exploration-stage auditors having the lowest level of job performance and disengagement-stage auditors the highest level of performance. Thus, the second hypothesis about tax accountants career stage and performance is: H1b: There is no significant difference in mean levels of tax accountants job performance across the exploration, establishment, maintenance, and disengagement career stages. Job-Related Tension Stress is experienced, to varying degrees, by all employees and can arise from the physical work environment, the individual, the work group, or the organization (Matteson and Ivancevich 1982). Physiological or psychological stressors on the job cause an employee to experience job-related tension. An individuals ability to manage job-related tension should improve over time, although research has not extensively investigated the

relationship between career stage and job tension. Results from the one available study (Rebele et al. 1996) show no significant relationship between auditors career stage and job-related tension. The third hypothesis is: H1c: There is no significant difference in mean levels of tax accountants jobrelated tension across the exploration, establishment, maintenance, and disengagement career stages. Organizational Commitment The degree to which an individual feels committed to his or her organization may be related to career stage. It may be that exploration-stage individuals bring high expectations to the workplace and can become critical of their organizations when these expectations are not met (Hall 1976). Promotions and raises received by those in the establishment and maintenance career stages tend to lead these individuals to perceive their organizations more favorably. A research review conducted by Rhodes (1983) found that younger employees tend to be less committed to their organizations than older employees. The relationship between career stage and organizational commitment has been examined in several accounting studies, with mixed results. Adler and Aranya (1984) found older accountants to be more committed to their organizations than were younger accountants. Aranya and Ferris (1984) found a positive relationship between accountants level in an organization and organizational commitment, while McGregor et al. (1989) found management accountants organizational tenure related to their organizational commitment. Rebele et al. (1996) found a positive relationship between career stage, measured using Supers model, and organizational commitment and Lynn et al. (1996) found professional tenure to be positively related to organizational

commitment. Several studies (Ferris 1981; Norris and Niebuhr 1983; and Harrell et al. 1986) found no relationship between accountants career stage and commitment to their organizations. Because prior research has produced mixed results regarding the relationship between accountants career stage and organizational commitment, the fourth hypothesis is: H1d: There is no significant difference in mean level of tax accountants organizational commitment across the exploration, establishment, maintenance, and disengagement career stages.

Work Alienation An individual who cares little about the work, approaches work with little energy and ambition, and works primarily for extrinsic rewards (Rebele et al. 1996: 245) is said to be alienated from his/her work (Dubin 1956; Moch 1980). Work alienation is the opposite of job involvement (Kanungo 1979; Organ and Greene 1981; Lefkowitz et al. 1984), which would be the work attitude preferred by employers. Two studies have examined the relationship between career stage and accountants work alienation or job involvement. Rebele et al. (1996) found auditors career stage to be negatively related to work alienation, with exploration-stage auditors exhibiting the highest levels of work alienation. Lynn et al. (1996) found a positive relationship between accountants career stage and job involvement. Thus, the fifth hypothesis, concerning the relationship between tax accountants career stage and work alienation, is: H1e: There is no significant difference in mean levels of tax accountants work alienation across the exploration, establishment, maintenance, and disengagement career stages.

Role Stress Role stress includes both role conflict and role ambiguity, with role conflict reflecting an incompatibility of expectations between a role sender and a role incumbent and role ambiguity referring to existing uncertainty about job expectations, methods for fulfilling job expectations, and/or the consequences of job performance (Kahn et al. 1964). Both role conflict and role ambiguity should decline as individuals progress in their careers (Walker et al. 1975; Cron 1984). Role conflict should decline across career stages because (1) more experienced individuals will likely have learned how to resolve or cope with conflict, (2) over time, individuals may build up psychological defense mechanisms to screen out conflicting demands, and (3) individuals who cannot cope with conflict will likely change jobs. Role ambiguity should decline over time as individuals obtain more information about what supervisors expect of them and about how to meet these job expectations. Although role stress has been examined in several prior accounting studies (e.g., Fisher 2001, Senatra 1980), only Rebele et al. (1996) tested the relationship between career stage and role stress. Their findings indicate that external auditors role ambiguity declined over the four career stages, but, except for exploration-stage auditors having the highest levels of role conflict, career stage was unrelated to role conflict. The sixth and seventh hypotheses address the relationship between tax accountants career stage and role stress. They are: H1f: There is no significant difference in mean levels of tax accountants role conflict across the exploration, establishment, maintenance, and disengagement career stages.

H1g: There is no significant difference in mean levels of tax accountants role ambiguity across the exploration, establishment, maintenance, and disengagement career stages. Gender The association between the work environment and job-related attitudes and behaviors may be affected by gender. For example, Weeks et al. (1999) found differences in businesspersons responses to ethical judgment scenarios across genders. Lynn et al. (1996) found some differences in accountants work attitudes across career stage for females, but not for males. Given the increasing number of women employed in accounting positions, identifying gender differences in work attitudes and behaviors has become very important. As such, the final hypothesis is: H2: There is no significant difference in mean levels of tax accountants work attitudes between genders. RESEARCH METHOD This section explains how the above hypotheses were tested and how the data were analyzed. Included in the section are descriptions of the subjects and a discussion of the reliability of measures used in the study. Data Collection Participants were tax accountants employed by four large international accounting firms. Questionnaires were distributed by a tax partner whose cover letter supported the completion of the survey. (The questionnaire is presented in the Appendix.) Questionnaires were placed in sealed, self-addressed, postage-paid envelopes by the respondents and mailed to the researchers. One-hundred and forty-four questionnaires were distributed and 118 completed questionnaires were returned to the authors, for a

response rate of 82 percent. Eleven questionnaires were incomplete, so data from 107 responses were used in the analysis. Respondents had been with their firms for an average of more than three years and had an average of five years of tax experience. Approximately 35 percent of the respondents were at the staff level, 29 percent were seniors, 27 percent managers, and nine percent were tax partners. Table 1 presents information about tax accountants classified as being in the exploration, establishment, maintenance, and disengagement career stages. The average number of years with the firm (firm tenure), years of tax experience, and years in public accounting are provided in the upper portion of Table 1. The lower portion of Table 1 provides demographic information (sex, position in the firm, and highest educational degree obtained) for each respondent by career stage. TABLE 1 ABOUT HERE Measures The reliability of the measures provided by the instruments used in this study has been established through previous research in both accounting and non-accounting contexts. For example, job satisfaction was measured using Hoppocks (1935) four-item scale, which has been validated in repeated studies involving more than 20,000 subjects (McNichols, Stahl, and Manley, 1978). In accounting, the Hoppock job-satisfaction measure has been used by Harrell and Stahl (1984), Harrell and Eickhoff (1988), Rasch and Harrell (1990), and Rebele et al. (1996). Psychometric evaluations have shown the 13-item role conflict scale and the 10item role ambiguity scale developed by Rizzo, House, and Lirtzman (1970) to be reliable

measures of both role conflict and role ambiguity (Schuler et al. 1977; Jackson and Schuler 1985; Gregson et al. 1994). These 23 items were used to evaluate role stress in this study. Mowday, Steers, and Porter (1979) developed a 15-item scale to measure organizational commitment. It was used previously in accounting research by Adler and Aranya (1984), Harrell et al. (1986), and Rebele et al. (1996). Job-related tension was measured through a scale developed by Lysonski (1985) and used by Rebele et al. (1996). This scale measures respondents perceptions of how their jobs affect their physical health in terms of tension, anxiety, worry, stress, and fatigue. The work-alienation scale (Miller 1967) measures an individuals like or dislike for work on this dimension. Respondents self-rated their job performance using a modified version of a 26-item scale previously used by Rebele et al. (1996). Prior research has measured career stage using variables that Dillard and Ferris (1989) have characterized as being either demographic (e. g., age, job title, years at the firm, and years in the position) or cognitive/psychological (perceptual). Perceptual approaches to measuring career stage have been shown to account for more variability in job attitudes than do demographic-based measures (Rush et al. 1980; Cron and Slocum 1986; Ornstein et al. 1989; Chao 1990; and Morrow et al. 1990). Career stage was measured in this study using the perceptual-based Career Concerns Inventory (CCI) developed by Super, Zelkowitz, and Thompson (1981). Questions included in the CCI identify those career concerns that are currently most important to a respondent. Current issues identified by a respondent are then used to

classify that person into one of the four career stages. A study of 457 Australian workers, with approximately equal numbers of males and females, supports the factorial validity and consistency of the CCI with Supers four career stages (Smart and Peterson 1994). Rebele et al. (1996) used the CCI to identify external auditors career stages. Table 1 shows significant variability of demographic variables within each career stage. For example, most staff tax accountants were classified as being in the establishment career stage using the CCI, although these same individuals would have been classified as exploration-stage if the demographic variable, job title, had been used as the career stage measure. There were partners and managers in the exploration stage, another inconsistency if researchers were to use a demographic variable (such as job tenure) to classify individuals into career stages rather than using the individuals own perceptions about their current career stage. By using the CCI to identify career stage, respondents are correctly classified based on their survey responses. For example, partners and managers deciding whether to make their careers with the CPA firm or to seek/accept other career opportunities available to experienced accountants would indicate responses suggesting they are dealing with the what do I want to do with the rest of my life question. Thus, they would properly identify themselves as being in the exploration career stage. Table 2 reports means, standard deviations, mean item response ranges by respondents (with the possible range of responses indicated in parentheses), number of items, and reliability estimates (Cronbachs coefficient alpha) for each measure used in the study. All job outcomes and role stress survey questions were measured on a 7-point scale with the exception of job-related tension, which (to maintain consistency with

previous studies) was measured using a 6-point scale. The Career Concerns Inventory, used to identify career stages, measured responses on a 5-point scale. Reliability of the survey questions was measured using Cronbachs coefficient alpha, one of the most widely used measures of internal consistency. It is appropriately used when survey responses have a multiple-point rating system (e.g., 1-7 ranking on the agree/disagree scale). The maximum possible value for Cronbachs alpha is one when the correlation between the variables is one. All measures in the current study have sufficiently high reliability, as indicated by coefficients alpha ranging from .76 to .95 (Nunnally 1978). The items column in Table 2 indicates the number of questions from the survey instrument used in the measurement of each job attitude, role stressor, or career stage. TABLE 2 ABOUT HERE

Data Analysis Procedures Multivariate analysis of variance (MANOVA) was used to assess the overall relationship between tax accountants career stage and work attitudes and between gender and work attitudes. MANOVA is appropriately used when there is a between-groups factor and the analysis involves a single predictor variable (career stage or gender) and multiple criterion variables (job satisfaction, performance, tension, organizational commitment, work alienation, and role stress) measured on interval scales. MANOVA allows the researcher to perform a single test that determines whether a significant difference (indicated by a single multivariate F statistic) exists between career stages when compared to all of the work attitudes simultaneously. If there are significant

differences using MANOVA (i.e., across career stages or gender with respect to at least one work-related attitude), then univariate analysis of variance (ANOVA) is conducted to identify which groups differ. If significant univariate F results are found, follow-up tests determine the specific work attitudes on which the groups differ (contrasts).

RESULTS Results are presented in Table 3. Panel A of Table 3 presents results for the hypothesized relationships between tax accountants career stage and work attitudes. The figures in the first four columns of Panel A represent the mean summated scale (summing response scores across items to create an overall scale on each construct for each respondent) for each career stage. The univariate F-values columns report the ANOVA results, and the significant contrasts column identifies those career stages exhibiting significantly different levels of job attitudes. TABLE 3 ABOUT HERE

Work Attitudes Multivariate analysis of variance (MANOVA) results indicate that tax accountants career stage is significantly related to their work attitudes (multivariate F=1.62, p < .05). However, univariate analysis of variance (ANOVA) results indicate that only job performance (Hypothesis 1b) and job-related tension (Hypothesis 1c) are significantly different across career stages. Job performance increased through the exploration, establishment, maintenance, and disengagement career stages, while contrast results show that exploration-stage tax accountants had significantly higher levels of job-

related tension than did their colleagues in the disengagement career stage. No significant differences across career stages were found for job satisfaction (Hypothesis 1a), organizational commitment (Hypothesis 1d), work alienation (Hypothesis 1e), and both role conflict and role ambiguity (Hypotheses 1f and 1g). Gender Multivariate analysis of variance results presented in Panel B of Table 3 indicate that tax accountants gender is related to their work attitudes (multivariate F = 2.52, p < .05). Univariate ANOVA results indicate that male and female tax accountants differed on levels of job satisfaction, organizational commitment, and role conflict. Specifically, female tax accountants were more satisfied with their jobs, more committed to their organizations, and reported less role conflict than did their male colleagues. Interactions between gender and career stage were not significant.

DISCUSSION AND CONCLUSIONS Results from this study indicate that career stage is generally unrelated to tax accountants work attitudes, although evidence was found that exploration-stage tax accountants have significantly lower levels of job performance and significantly higher levels of job-related tension. Gender was significantly related to tax accountants satisfaction, organizational commitment, and role conflict, with females reporting higher levels of satisfaction and commitment and a lower level of role conflict. Comparing the results of this study with Rebele et al.s (1996) findings for external auditors supports Benke and Rhodes (1980) observation that not all professionals within public accounting firms react the same to their work environment, or

even perceive their work environment in the same way. With the exception of role conflict, the same work attitudes examined in this study were found by Rebele et al. (1996) to be significantly related to external auditors career stage. The results of these two studies indicate that a one-size-fits-all approach to career development and retention in professional accounting firms may not be most effective in improving jobrelated attitudes and performance. Comparing results from the Rebele et al. (1996) study and this study should be done with caution because subjects for the two studies came from different firms and different geographic locations. Future research using auditors and tax accountants from offices of the same firms is needed to more conclusively establish whether or not there are differences in how these groups of professionals interact with their work environments. The results of this current study should be interpreted in light of the limitations that all measures in the study are self-reported, that the sample included only four disengagement-stage tax accountants, and that the questionnaire was somewhat long and fatigue factors could have affected the results. Professional services firms must effectively and efficiently use their intellectual capital, or knowledge, in order to offer superior client service. Developing and retaining high-performing professionals is essential for public accounting firms to remain competitive, while the departure of trained professional staff compromises a firms ability to serve its clients and to obtain new clients or offer new services (Hermanson et al. 1995; Hooks and Cheramy 1994). Both developing and retaining professionals depends, to some extent, on creating a work environment that positively affects job-related attitudes. Understanding how accounting professionals work attitudes and behaviors are

affected by the work environment or personal characteristics should help firms create career development and training programs that most benefit their professional staff. Using a career stages framework, this study has shown that tax professionals just beginning their careers are not adjusting well to the public accounting work environment. Firms should pay particular attention to developing and retaining valued employees in this at risk group of tax accountants. Results from this study and the prior study by Rebele et al. (1996) have implications for researchers who are examining the work attitudes and behaviors of accounting professionals. The most important implication is that researchers should divide samples by specialization, career stage, and gender. Separate analyses then should be performed on these different groupings to best identify and evaluated differences in work attitudes and behaviors across groups.

ACKNOWLEDGEMENT Suzanne Luttman gratefully acknowledges the support provided by the Robert and Barbara McCullough Chair at Santa Clara University.

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Table 1 Characteristics of Tax Professionals Within Each Career Stage Age Mean firm tenure Mean tax experience Mean public accounting experience Exploration 31.4 3.2 4.6 4.5 Establishment 29.1 3.1 3.9 3.5 Maintenance 30.6 2.8 5.9 6.2 Disengagement 45.0 8.25 17.50 11.25

Frequencies Sex: Male Female Total Position: Partner Manager Senior Staff Total Education: Bachelors degree Masters degree Doctoral degree Other Total

Total 12 11 23 1 7 6 9 23 8 10 5 0 23 25 21 46 1 9 13 24 47 27 12 8 0 47 26 5 31 6 11 12 4 33 21 8 3 1 33 3 1 4 2 2 0 0 4 3 1 0 0 4 66 38 104* 10 29 31 37 107 59 31 16 1 107

*Three participants did not respond to this question.

Table 2 Scale Means, Standard Deviations, Ranges, Number of Items, and Reliabilities Scale Job outcomes: Job Satisfaction Job Performance Job-related Tension Organizational. Commitment Work Alienation Role Stress: Role Ambiguity Role Conflict Career Stages: Exploration Establishment Maintenance Disengagement Mean SD Response (Possible) Range 1.75-6.25 (1-7) 3.13-7.00 (1-7) 1.27-5.73 (1-6) 1.93-6.73 (1-7) 1.00-7.00 (1-7) 1.00-5.40 (1-7) 1.23-6.15 (1-7) 1.27-5.00 (1-5) 1.53-5.00 (1-5) 1.20-4.40 (1-5) 1.00-4.53 (1-5) Items Coefficient Alpha .86 .76 .85 .89 .81 .84 .84 .95 .94 .92 .93

4.87 5.49 3.76 5.02 3.05 3.18 3.33 3.28 3.09 2.79 1.71

.89 .68 .87 .97 1.18 1.00 .94 .94 .69 .70 .66

4 26 11 15 5 10 13 15 15 15 15

Table 3 Results for Work Attitudes of Tax Professionals by Career Stage and Gender Panel A: Work Attitudes and Career Stages Exploration (EX)*** Job Satisfaction Job Performance Job-related Tension Organizational Commitment Work Alienation Role Ambiguity Role Conflict 17.9 41.3 43.8 71.6 16.7 35.8 42.1 Establishment (ES)*** 20.0 44.2 40.9 74.9 14.1 30.6 43.2 Maintenance (MA)*** 19.4 44.7 42.5 75.5 16.4 31.9 45.9 Disengagement (DN)*** 20.8 47.8 34.5 77.5 14.5 25.3 34.5 Univariate F-Values 1.85 2.68* 2.14** .41 1.40 1.99 1.21 Significant Contrasts ****

EX,DN

* p < .05 ** p < .10 *** Figures represent the mean summated scale of questions for each work attitude. ****Only significant contrasts are reported.

Panel B: Work Attitudes and Gender Male Job Satisfaction Job Performance Job-related Tension Organizational Commitment Work Alienation Role Ambiguity Role Conflict * p < .05 ** p < .10 18.6 43.9 42.2 71.7 15.9 32.7 45.7 Female 20.1 42.5 41.8 77.4 14.0 32.2 39.5 Univariate F-Values 3.44** 1.09 .03 3.14** 1.55 .05 5.44*